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Articles 31 - 55 of 55
Full-Text Articles in Law
Regulatory Reform In China And The Eu: A Law And Economics Perspective, Han-Wei Liu
Regulatory Reform In China And The Eu: A Law And Economics Perspective, Han-Wei Liu
Research Collection Yong Pung How School Of Law
Edited by Stefan E. Weishaar, Niels Philipsen and Wenming Xu, this volume is an output of collaborative efforts that bring together a group of both established and emerging law and economics scholars from China and the European Union (EU). The volume makes a timely contribution to existing scholarship in several crucial ways. First, although this collection originated from a series of conferences held between 2012 and 2015, many of the debates engaged in by contributors, and in particular the overarching theme of this book, turn on the role of the Chinese government in directing the behaviour of market participants at …
How Strong Is Public Support For The Death Penalty In Singapore?, Wing-Cheong Chan, Ern Ser Tan, Jack Tsen-Ta Lee, Braema Mathi
How Strong Is Public Support For The Death Penalty In Singapore?, Wing-Cheong Chan, Ern Ser Tan, Jack Tsen-Ta Lee, Braema Mathi
Research Collection Yong Pung How School Of Law
Singapore is well known internationally for its uncompromising stance towards law and order and its use of the death penalty in particular for murder and drug trafficking. Until 2012, it was one of the few countries in the world where the death penalty was mandatory for persons convicted of these two crimes. The law was amended in 2012 to give a judge the choice to impose the death penalty or life imprisonment (with caning) for non-intentional murder and drug trafficking in some situations. What do Singaporeans think of the use of the death penalty in their own country? This article …
Mareva Injunctions Under Singapore Law, Adeline Chong
Mareva Injunctions Under Singapore Law, Adeline Chong
Research Collection Yong Pung How School Of Law
Whether the Singapore court has the jurisdiction or power to grant a Mareva injunction in aid of foreign court proceedings was recently considered by the Singapore High Court in PT Gunung Madu Plantations v Muhammad Jimmy Goh Mashun [2018] SGHC 64. Both plaintiff and defendant were Indonesian and the claim related to alleged breaches of duties which the defendant owed to the plaintiff. The plaintiff had obtained leave to serve the writ in Indonesia on the defendant. The defendant thereupon applied, inter alia, to set aside service of the writ and for a declaration that the court has no jurisdiction …
How Might The European Union Engage Constructively With China In The South China Sea?, Nengye Liu, Qi Xu
How Might The European Union Engage Constructively With China In The South China Sea?, Nengye Liu, Qi Xu
Research Collection Yong Pung How School Of Law
This article addresses the following questions: How does the South China Sea matter to the European Union? What roles could the EU play in the governance of the South China Sea? In particular, how could the EU effectively engage with China in the South China Sea? The article provides an analysis of the legal basis and policy background for the EU's involvement in the South China Sea governance and explores the EU's interests in the South China Sea.
"Rule Of Trust": The Power And Perils Of China's Social Credit Megaproject, Yu-Jie Chen, Ching-Fu Lin, Han-Wei Liu
"Rule Of Trust": The Power And Perils Of China's Social Credit Megaproject, Yu-Jie Chen, Ching-Fu Lin, Han-Wei Liu
Research Collection Yong Pung How School Of Law
Emerging as a comprehensive and aggressive governance scheme in China, the “Social Credit System” (SCS) seeks to promote the norms of “trust” in the Chinese society by rewarding behavior that is considered “trust-keeping” and punishing those considered “trust-breaking.” This Article closely examines the evolving SCS regime and corrects myths and misunderstandings popularized in the international media. We identify four key mechanisms of the SCS, i.e., information gathering, information sharing, labeling, and joint sanctions, and highlight their unique characteristics as well as normative implications. In our view, the new governance mode underlying the SCS—what we call the “rule of trust”—relies on …
Singapore Income Taxation, Vincent Ooi, Irving Aw, Joanna Yap
Singapore Income Taxation, Vincent Ooi, Irving Aw, Joanna Yap
Research Collection Yong Pung How School Of Law
28.1.1 Section 10(1) of the Income Tax Act (Cap. 134, 2014 Rev. Ed.) (“ITA”) is the charging provision which provides for income tax to be payable for each year of assessment (“YA”) upon the income of any person. Income is taxable if it falls within one of the enumerated heads of charge under sections 10(1)(a) to (g).Income is taxable only if it is sourced in Singapore, i.e. accruing in or derived from Singapore, or received in Singapore from outside Singapore, subject to variations.Only revenue (and not capital) receipts are taxable, and only revenue (and not capital) expenses are deductible for …
Stamp Duty Issues In Singapore Corporate Practice, Vincent Ooi
Stamp Duty Issues In Singapore Corporate Practice, Vincent Ooi
Research Collection Yong Pung How School Of Law
A new dimension to the determination and computation of stamp duties payable in corporate transactions has been introduced due to the Additional Conveyance Duties (“ACD”) Regime. For companies with significant residential property holdings, liability to pay ACD potentially extends to all transactions involving the issuance, transfer or cancellation of equity interests. This paper considers the impact of ACD on several common corporate transactions in Singapore, addressing the risks practitioners may face in being blindsided by potential tax liabilities. Besides highlighting potential pitfalls, this paper explores the use of advance rulings and preferring debt financing over equity financing for tax optimisation.
Sets, Modular Systems And Interconnections: Comparing Singapore Law With Eu Legislation, Gordon Ionwy David Llewelyn, T. Prashant Reddy
Sets, Modular Systems And Interconnections: Comparing Singapore Law With Eu Legislation, Gordon Ionwy David Llewelyn, T. Prashant Reddy
Research Collection Yong Pung How School Of Law
Singapore registered design law is largely based on UK legislation and, notwithstanding subsequent amendments, the underlying principles remain broadly similar. This article aims to compare Singapore registered design law with EU legislation in relation to sets, modular systems and interconnections.'Sets of articles' are afforded protection under both Singapore law and EU registered design law. Under both regimes such protection can prove problematic, as under Singapore law it may require a court to make an artistic assessment as to whether the goods are of the same 'general character' and under EU law the Guidelines issued by the EUIPO appear to go …
Public And Private Enforcement Of Corporate And Securities Laws: An Empirical Comparison Of Hong Kong And Singapore, Wai Yee Wan, Christopher C. H. Chen, Say Hak Goo
Public And Private Enforcement Of Corporate And Securities Laws: An Empirical Comparison Of Hong Kong And Singapore, Wai Yee Wan, Christopher C. H. Chen, Say Hak Goo
Research Collection Yong Pung How School Of Law
No abstract provided.
The New Additional Conveyance Duties Regime In The Stamp Duties Act, Vincent Ooi
The New Additional Conveyance Duties Regime In The Stamp Duties Act, Vincent Ooi
Research Collection Yong Pung How School Of Law
The new additional conveyance duties regime has gone beyond attempting to achieve tax neutrality between direct transfers of residential property and indirect transfers through the use of property-holding entities. It taxes an entirely new tax base and raises issues such as: the extremely broad concept of an “associate” relationship; definition of “unit in a property trust”; anti-avoidance provisions; liability for providing false information; tax neutrality; and the considerable flexibility that the section 23 Order provides the Government. This article analyses the regime in detail and considers the implications of various changes to the prescribed values in the section 23 Order.
The Wto Transparency Obligations And China, Henry S. Gao
The Wto Transparency Obligations And China, Henry S. Gao
Research Collection Yong Pung How School Of Law
When it acceded to the WTO in 2001, China accepted comprehensive transparency obligations as well as substantive commitments covering both market access and rules issues. Initially designed to deal with its opaque trade law regime, the transparency obligations were also expected to help democratize the legislative process and promote the development of the rule of law in China. Now that more than 15 years have passed, an important question is: have the transparency obligations delivered on their original promise? This article answers the question by reviewing how the transparency obligations have worked in practice. It notes that, while transparency has …
The Wto Transparency Obligations And China, Henry S. Gao
The Wto Transparency Obligations And China, Henry S. Gao
Research Collection Yong Pung How School Of Law
When it acceded to the WTO in 2001, China accepted comprehensive transparency obligations as well as substantive commitments covering both market access and rules issues. Initially designed to deal with its opaque trade law regime, the transparency obligations were also expected to help democratize the legislative process and promote the development of the rule of law in China. Now that more than 15 years have passed, an important question is: have the transparency obligations delivered on their original promise? This article answers the question by reviewing how the transparency obligations have worked in practice. It notes that, while transparency has …
Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Gopalakrishnan
Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Gopalakrishnan
Research Collection School Of Accountancy
Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.
City Harvest Case And The Separation Of Powers, Yihan Goh
City Harvest Case And The Separation Of Powers, Yihan Goh
Research Collection Yong Pung How School Of Law
Verdict provides important example of how the courts and Parliament play different roles in Singapore's legal system. The Court of Appeal last week upheld the reduced sentences passed in the City Harvest Church (CHC) case. Six former church leaders were charged with having conspired to commit the aggravated offence of criminal breach of trust (CBT) as an "agent" under Section 409 of the Penal Code. Departing from the earlier interpretation that had stood for the past 40 years, the court decided that Section 409 applied only to professional agents, which the former church leaders were not. The charges were reduced …
Sgca Grants Senior Indian Advocate Ad Hoc Admission To Argue Arbitration-Related Applications, Aaron Yoong, Kartik Singh, Aaron Yoong
Sgca Grants Senior Indian Advocate Ad Hoc Admission To Argue Arbitration-Related Applications, Aaron Yoong, Kartik Singh, Aaron Yoong
Research Collection Yong Pung How School Of Law
In a reversal of the High Court’s 2017 decision, Singapore’s Court of Appeal (“CA”) recently granted unprecedented ad hoc admission for Harish Salve (“Mr Salve”) – a Senior Advocate of the Indian Bar – to be admitted to argue foreign law issues in applications to set aside an ICC arbitral award. This is the first time the Singapore courts have granted foreign counsel other than Queen’s Counsel admission to argue a case before the local courts.
The Effect Of Localized Density On Housing Prices In Singapore, Eric Fesselmeyer, Kiat Ying Sky Seah, Jonathan Ci Yi Kwok
The Effect Of Localized Density On Housing Prices In Singapore, Eric Fesselmeyer, Kiat Ying Sky Seah, Jonathan Ci Yi Kwok
Research Collection College of Integrative Studies
This paper measures how localized residential density impacts housing prices in Singapore. Using exogenous variation in residential density, we find that an increase in density causes non-trivial decreases in property values: a 10% increase in density decreases price per square foot by between 1.3% and 2%. To the best of our knowledge, ours is the first paper to measure this effect.Further, we find that the negative effect of density is biggest in magnitude for low density apartment projects and the magnitude is decreasing in the density of the project, and that the negative effect of density is increasing in magnitude …
The Impact Of Human Trafficking In Asean: Singapore As A Case-Study, Jaya Anil Kumar
The Impact Of Human Trafficking In Asean: Singapore As A Case-Study, Jaya Anil Kumar
Research Collection Yong Pung How School Of Law
Southeast Asia remains a notorious hotbed for human trafficking. The seriousness of the problem has led to the emergence of various initiatives to combat human trafficking. This paper seeks to address why human trafficking in Southeast Asia remains a contentious issue despite the various initiatives put in place for its eradication. ASEAN Member States, including Singapore, can only resolve the current inertia when it comes to combatting trafficking-in-persons (TIP) by adopting a multidimensional, and multistakeholder approach to the problem. Within Singapore, it is recommended that the Prevention of Human Trafficking Act should be amended such that it provides greater protection …
Singapore, Country Study Prepared For Global Philanthropy Environment Index, Tan K. B. Eugene
Singapore, Country Study Prepared For Global Philanthropy Environment Index, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
No abstract provided.
Proposed Law Must Balance Effectiveness And Liberties, Tan K. B. Eugene
Proposed Law Must Balance Effectiveness And Liberties, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
In a commentary, SMU Associate Professor of Law Eugene Tan opined that it is important to have dedicated laws to deal with the evolving threat of fake news in Singapore. As the issue of fake news and online misinformation is rather broad, it would be practical for the Select Committee to focus on one aspect of it: that is, the spread of false or misleading information resulting from a coordinated effort whether as a matter of statecraft or for the purpose of making profits. This sends a clear signal that any law to be considered is targeted and will be …
The Doctrine Of Severability In Constitutional Review: A Perspective From Singapore, Benjamin Joshua Ong
The Doctrine Of Severability In Constitutional Review: A Perspective From Singapore, Benjamin Joshua Ong
Research Collection Yong Pung How School Of Law
The Singapore Court of Appeal’s decision in Prabagaran a/l Srivijayan v Public Prosecutor represents a substantial development in Singapore’s law on the doctrine of severability in constitutional review. An examination of Prabagaran reveals rich theoretical underpinnings relating to the nature of legislative intent. The case rightly locates the crux of the severability inquiry in secondary legislative intention, i.e. the legislature’s intention, at the time a statute was enacted, as to what should happen in the event that part of the statute is later held to be unconstitutional. This approach is preferable to the approach of asking whether excision of unconstitutional …
The Effect Of Localized Density On Housing Prices In Singapore, Eric Fesselmeyer, Kiat Ying Sky Seah, Jonathan Ci Yi Kwok
The Effect Of Localized Density On Housing Prices In Singapore, Eric Fesselmeyer, Kiat Ying Sky Seah, Jonathan Ci Yi Kwok
Research Collection College of Integrative Studies
This paper measures how localized residential density impacts housing prices in Singapore. Using exogenous variation in residential density, we find that an increase in density causes non-trivial decreases in property values: a 10% increase in density decreases price per square foot by between 1.3% and 2%. To the best of our knowledge, ours is the first paper to measure this effect.Further, we find that the negative effect of density is biggest in magnitude for low density apartment projects and the magnitude is decreasing in the density of the project, and that the negative effect of density is increasing in magnitude …
An Overlooked Overriding Interest In Singapore's Torrens System?, Seng Wei, Edward Ti
An Overlooked Overriding Interest In Singapore's Torrens System?, Seng Wei, Edward Ti
Research Collection Yong Pung How School Of Law
"A landowner free to develop his land as he wishes before the imposition of public controls, finds himself prohibited fromdoing so as a consequence of the controls. The title to his ownership of an estate or interest in the land is not disturbed orcalled into question in any fundamental way—he owns what he had previously … Nevertheless, the powers of ownershipare not what they were in all their fullness. He cannot legally do now what before he was at law and at liberty to do. Hisrights have been curtailed. He has lost something. What is it?"
An Introduction To The Singapore Convention On Mediation: Perspectives From Singapore, Nadja Alexander, Shou Yu Chong
An Introduction To The Singapore Convention On Mediation: Perspectives From Singapore, Nadja Alexander, Shou Yu Chong
Research Collection Yong Pung How School Of Law
At the 51st Session of the United Nations (UN) Commission on International Trade Law (UNCITRAL) on 25th June 2018, the final draft of the Convention on the Enforcement of International Settlement Agreements (the ‘Convention’) was recommended for submission to the UN General Assembly for its consideration, and the corresponding Model Law was adopted. A resolution to name the Convention the ‘Singapore Convention on Mediation’ was also approved. This concluded three years of vigorous debate in UNCITRAL Working Group II (Dispute Settlement) with participation by 85 member States and 35 international governmental and non-governmental organisations. The UN General Assembly has adopted …
Regulating Squeeze-Out Techniques By Controlling Shareholders: The Divergence Between Hong Kong And Singapore, Christopher C. H. Chen, Wei Zhang, Wai Yee Wan
Regulating Squeeze-Out Techniques By Controlling Shareholders: The Divergence Between Hong Kong And Singapore, Christopher C. H. Chen, Wei Zhang, Wai Yee Wan
Research Collection Yong Pung How School Of Law
Squeeze-out transactions are controversial as the controlling shareholders may expropriate the minorities’ shareholdings at unattractive prices. Existing scholarship has focused on the optimal approach towards regulating such transactions in the US and the UK, which have widely dispersed public shareholdings, but little attention is placed on jurisdictions with concentrated shareholdings, which may necessitate a different approach given that the prospects of expropriation are very high. This article fills the gap by examining Hong Kong and Singapore, which have concentrated shareholdings. Notwithstanding the fact that they have adapted their corporate and securities laws from the UK, Hong Kong ultimately provides greater …
The Emergence Of Global Regulatory Coherence: A Thorny Embrace For China?, Han-Wei Liu, Ching-Fu Lin
The Emergence Of Global Regulatory Coherence: A Thorny Embrace For China?, Han-Wei Liu, Ching-Fu Lin
Research Collection Yong Pung How School Of Law
The last two decades have witnessed various governance initiatives across institutions, domestic and international, in response to mushrooming regulatory trade barriers. Among the efforts to balance regulatory autonomy and international cooperation, “regulatory coherence” or “good regulatory practices” seems a promising solution that centers upon bottom-up domestic regulatory rationalization. While existing literature has documented how recent mega-regional trade blocs seek to harness regulatory barriers through mechanisms of international cooperation, it has arguably overlooked certain crucial issues. In particular, how has regulatory coherence emerged as a new global norm vis-à-vis the default international economic and legal order? What are the limits to …